The Federal ReporterWest Publishing Company, 1963 |
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Página 26
... income . [ 1 ] I. The income taxable to a citi- zen residing in a foreign country is pre- scribed in Int . Rev. Code of 1939 , § 116 ( a ) ( 1 ) and ( 3 ) , by a statement of what shall not be included in gross income , and exempted ...
... income . [ 1 ] I. The income taxable to a citi- zen residing in a foreign country is pre- scribed in Int . Rev. Code of 1939 , § 116 ( a ) ( 1 ) and ( 3 ) , by a statement of what shall not be included in gross income , and exempted ...
Página 53
... income which could be excluded from gross income un- der § 116 ( a ) ( 2 ) . Taxpayer contends that since the $ 73,998.97 received by him as deferred compensation in 1954 was " attributable to " the services he per- formed in 1952 , the ...
... income which could be excluded from gross income un- der § 116 ( a ) ( 2 ) . Taxpayer contends that since the $ 73,998.97 received by him as deferred compensation in 1954 was " attributable to " the services he per- formed in 1952 , the ...
Página 205
... income.3 We agree with the commissioner . In Floyd v . Scofield , 5 Cir.1952 , 193 F. 2d 594 , the court dealt with a liquidation of a cash basis corporation in which ac- counts receivable were distributed to the shareholders . In ...
... income.3 We agree with the commissioner . In Floyd v . Scofield , 5 Cir.1952 , 193 F. 2d 594 , the court dealt with a liquidation of a cash basis corporation in which ac- counts receivable were distributed to the shareholders . In ...
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action Affirmed agree agreement alleged amended amount appellant appellee application assets Atty authority basis Board brief cause charge Chief Judge Circuit Judge Cite as 309 City claim clause Commission Company considered constitutional contention contract corporation counsel count Court of Appeals Criminal decision defendant denied determination directed discharge District Court effect employees entered entitled error evidence fact Federal filed granted ground hearing held hold income indictment interest Internal issue judgment jury L.Ed Labor liability limited matter ment motion NUMBER operation opinion parties patent payment person petition petitioner plaintiff present prior proceeding question reasonable received record referred Relations result rule S.Ct sentence statement statute SYSTEM taxpayer testimony tion trial union United United States Court violation witness York